As noted in its July 2026 infringements package, published 7 July 2026, the European Commission has sent letters of formal notice to Germany, France, and Italy for failing to bring their legislation on the taxation of dividends received from subsidiaries in other Member States in line with the Parent-Subsidiary Directive.
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Commission calls on Germany, France and Italy to align its legislation on the taxation of dividends received from subsidiaries in other Member States
The European C…